W. Va. Code R. § 150-22-11
The Commission may audit any motor carrier to ensure correct payment of fees or to detect alteration of the registration receipt. If within reasonable time, the registrant fails to respond and pay the required per motor vehicle fees after notice of audit findings and/or written notice of amount due, the Commission shall revoke a motor carrier's registration.
The motor carrier shall maintain records and source documents supporting fee payments and the original receipt issued by the registra-tion state for a period of three years.
Audits may be conducted at the principal place of business of the carrier. The Commis-sion may also require the carrier to submit documentation for audit to the state agency. Participating states will cooperate as much as possible as to the determination of the proper amount of fees to be collected from the registrants for states of travel.
W. Va. Code R. § 150-22-11